Section 6(1) in The Assam Electricity Duty Act, 1964
(1)If the State Government so directs by a general or special order, the Board or a licensee or a person generating energy for his own use or consumption shall maintain such record and in such form and manner as may be prescribed showing-(a)the units of energy generated or received by it or him for supply to the consumer;(b)the units of energy supplied to the consumer or consumed by it or him;(c)the amount of the duty payable thereon and the duty paid or recovered by him under this Act; and(d)such other particulars as may be prescribed.
